◆ Expat tax guide
Prinsjesdag 2026: the main Dutch tax changes for 2027
On 15 September 2026 the Dutch government presented its Tax Plan 2027, followed by additional proposals at the end of September. The main plans for individuals, expats, entrepreneurs and savers at a glance.
Updated October 2026
In short
- Income tax rates go up: 36.23% and 38.16% (currently 35.75% and 37.56%).
- Tax brackets and tax credits rise by less than inflation.
- Box 3: the tax-free allowance drops to €30,846; from 2028 a capital gains tax for investments.
- For expats: the 30% ruling becomes 27% in 2027 for those who started in 2024 or later.
- Note: these are still proposals. Parliament has yet to approve them.
What is Prinsjesdag?
Prinsjesdag is the day, on the third Tuesday of September, when the Dutch government presents its plans and budget for the coming year, including the Tax Plan (Belastingplan). Parliament then debates the plans in the autumn. Most changes take effect on 1 January of the following year.
Box 1: income tax
Rates for people below the Dutch state pension age go up. With the additional proposals of late September, the 2027 brackets look like this:
- In 2027 and 2028 the tax brackets and tax credits are only adjusted for 48% of inflation, so with the same income you pay relatively a little more.
- The maximum labour tax credit rises; the elderly person’s tax credit falls (from €2,067 to €1,993).
- The mortgage interest deduction stays. Because it is linked to the second-bracket rate, it becomes slightly more valuable.
- The deduction for specific healthcare costs disappears in 2028.
What changes for expats
- 30% ruling becomes 27%: from 1 January 2027 the maximum tax-free allowance drops to 27% for employees who started using the ruling in 2024 or later. If you had the ruling before 2024, you keep 30% for the rest of your term. The salary cap rises to €273,000 and the salary norms go up. Read more in The 30% ruling in 2026 and 2027.
- Partial non-resident status ends: the transitional option to leave foreign savings and investments out of box 3 runs until the end of 2026. From 2027, everyone with the 30% ruling pays box 3 on worldwide assets.
- Combined with the lower box 3 allowance, many expats with savings or investments abroad will pay noticeably more tax from 2027.
Box 3: savings and investments
The biggest changes are in box 3:
- 2027: the tax-free allowance drops from €59,357 to €30,846 per person. The deemed return on investments and other assets rises by 1.5 percentage points. The exemption for green investments falls to €200 and disappears in 2028.
- 2028: shares, bonds and options move to a tax on realised gains, so when you sell. There will be a tax-free result of €1,000.
- 2030: the remaining assets, such as a second home, follow.
For how box 3 works now, read Box 3 in 2026.
Box 2 and entrepreneurs
- The higher box 2 rate on income from a substantial shareholding drops temporarily from 31% to 29.2% for four years from 2027. The lower rate stays at 24.5%.
- Borrowing from your own company is capped at €100,000; mortgage debt for your own home does not count.
- The starter’s deduction for self-employed people drops to virtually zero (€10) in 2027 and disappears in 2028.
- The energy investment allowance rises to 45.5%.
Other measures
- The tax-free travel allowance rises from €0.23 to €0.25 per km, retroactive to 1 January 2026.
- The property transfer tax on homes you do not live in yourself, such as rental and holiday homes, falls from 8% to 7%.
- Excise duty on petrol and diesel goes down in 2027 and 2028.
- The salary cap for pension accrual (€137,800 in 2026) is frozen until 2032.
- Net metering for solar panels ends after 2026.
When is it final?
The Tax Plan 2027 and the additional proposals are being debated in the House of Representatives and the Senate this autumn. Parts may still change. We will update this page once there is more clarity.
How we help
Want to know what the plans mean for you? Think of the 30% ruling, your assets in box 3 or the timing of selling shares. We are happy to calculate it for you, in English. Book a free introductory call.
Frequently asked questions
What are the Dutch income tax rates for 2027?
According to the Tax Plan 2027 with the additional proposals: 36.23% up to €39,247, 38.16% up to €80,578 and 49.50% above that, for people below the state pension age. Parliament still has to approve this.
Is the 30% ruling changing in 2027?
Yes. From 1 January 2027 the maximum drops to 27% for employees who started using the ruling in 2024 or later. Employees who had the ruling before 2024 keep 30% for the rest of their term.
What is the box 3 tax-free allowance in 2027?
The government proposes to lower the box 3 tax-free allowance to €30,846 per person in 2027, the 2020 level. In 2026 it is €59,357.
Is the Netherlands introducing a capital gains tax?
That is the proposal. From 2028, shares, bonds and options would be taxed on realised gains when sold, with a tax-free result of €1,000. Other assets would follow from 2030.
Are the Prinsjesdag 2026 plans final?
No. The Tax Plan 2027 and the additional proposals are being debated by the Dutch House of Representatives and Senate this autumn. Parts may still change.
What do the plans mean for you?
Book a free introductory call. We will tell you what applies to you and what it costs, before you commit to anything.